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  • Основные средства, бывшие в употреблении: определение срока функционирования
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Fiscal practice

iconОсновные средства, бывшие в употреблении: определение срока функционирования

Каким образом определяется срок функционирования бывшего в употреблении основного средства, не включенного в Каталог основных средств и нематериальных активов, для расчета амортизации в целях налогообложения?
Согласно ст. 26/1 ч. (2) Налогового кодекса (далее – НК) основные средства, на которые начисляется амортизация

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